This is the fifth in the series of Audit insights: cyber security reports. It focuses on the substantial gap in cyber security maturity levels caused by complex legacy IT environments and how business needs to adopt a smarter approach to cyber security laws and standards.

Audit insights: data analytics describes external auditor insights into the impact of data analytics on the businesses they audit, and provides management with a high-level approach.

Businesses are struggling to turn general awareness and concern into effective action. In this report, we urge businesses to show more urgency and take control of their cyber agenda.

In this cyber security report, we examine the approaches companies and boards should take to ensure systems are secure, and to manage the impact of breaches.

More than half of people aged 21–30 have no pension or make minimum contributions. Despite this, investment managers are not successfully encouraging people to save. In this Audit insights report, external auditors and ICAEW specialist staff explore whether the investment management industry is fit for purpose and use their expert knowledge to identify what changes need to be made.

This report highlights seven factors to provide high-quality non-financial reporting. From using credible alternative performance measures, to explaining the reasons for high executive pay and making tax explanations understandable, these recommendations will help make annual reports more coherent, balanced and relevant.

For those who are time poor, this is a short guide that highlights the seven important questions that financial directors, audit committee members and auditors should be asking in order to produce reports that communicate clearly and improve accountability.

Long term trends shaping insurance are examined in this report. Specifically; how will stakeholders react if better data capabilities mean more people are uninsurable, and what if non-insurers develop better data analysis? Could the growth in unadvised sales raise mis-selling risk, and how do insurers secure investment returns in a low interest rate environment?

When construction companies and clients get it right – through project selection based on their ability to deliver, responsible tendering, diligent monitoring, and a proactive attitude to deal with issues such as cost and timetable overruns – they create contracts that are more profitable and provide more enduring value to society.

Charities play a significant role in the fabric of our national life, but they are being scrutinised more closely than ever. In this Audit insight, ICAEW has collated the expert knowledge of external auditors and ICAEW specialist staff to set out a series of recommendations to help charities to demonstrate their positive impact and become more resilient and transparent.

Audit insights: small businesses highlight opportunities and pitfalls in running a small business. It advises SMEs to plan realistically; build digital skills to match growth aspirations; anticipate cash collection delays; and develop mental agility.

Audit insights: manufacturing highlights four burning issues: the highly cyclical nature of the sector; funding requirements; attracting, retaining and rewarding people; and management information and IT systems.

This report, Audit insights retails - are you ready for a radical change, helps retailers and external users of accounts to understand some of the important issues that need to be addressed as the standard is implemented.

Retailers’ profit margins are addressed in this Audit insights: retail report as we focus on three key impact areas: changing business models; the living wage; and the volatility of foreign exchanges.